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Administrative funding for expired pandemic unemployment programs, 2026–2027

Summary ETA offers state unemployment agencies funding for remaining administrative work on four expired pandemic benefit programs: PUA, PEUC, MEUC and FPUC. The funds cover tasks such as fraud work, reconciling accounts, recovering overpayments, retaining records and clearing backlogs. States seeking funding had to send a separate application package for each program by June 18, 2026; the letter and its attachments set out the funding and reporting requirements.
Document
Federal guidance
Agency
U.S. Department of Labor, Employment and Training Administration (ETA)
Document number
UIPL No. 11-26
Date issued
May 18, 2026
Status
Active
The letter states that it rescinds nothing and expires June 30, 2027. The application deadline it set was June 18, 2026; the underlying pandemic benefit programs had already expired.
Status last verified October 24, 2026

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This page explains the general guidance. Ask about your specific situation and see what current federal labor law says, with citations.

About this page: The full text below is the official document from U.S. Department of Labor, Employment and Training Administration (ETA). Ezel adds the plain-English summary and tracks the document's status. The official source linked on this page is authoritative for any reliance.
CLASSIFICATION
   EMPLOYMENT AND TRAINING ADMINISTRATION                Unemployment Insurance
               ADVISORY SYSTEM                           CORRESPONDENCE SYMBOL
          U.S. DEPARTMENT OF LABOR                       OUI/DPM
             Washington, D.C. 20210                      DATE
                                                         May 18, 2026

ADVISORY:       UNEMPLOYMENT INSURANCE PROGRAM LETTER NO. 11-26

TO:             STATE WORKFORCE AGENCIES

FROM:           HENRY MACK, ED.D.
                Assistant Secretary

SUBJECT:        Funding to Support Ongoing Administration of Certain Coronavirus Aid, Relief,
                and Economic Security Act Programs for the Period of January 1, 2026, through
                June 30, 2027

1. Purpose. This Unemployment Insurance Program Letter (UIPL) announces the availability
   of funding to pay for the ongoing costs of administering the Coronavirus Aid, Relief, and
   Economic Security (CARES) Act Pandemic Unemployment Assistance (PUA), Pandemic
   Emergency Unemployment Compensation (PEUC), Mixed Earners Unemployment
   Compensation (MEUC), and Federal Pandemic Unemployment Compensation (FPUC)
   programs. While these temporary programs have expired, State Workforce Agencies (SWAs)
   continue to perform work to combat fraud and activities such as reconciling accounts and
   reports, establishing and recovering overpayments, retaining all applicable data, and
   processing any workload backlogs.

2. Action Requested. The U.S. Department of Labor’s (Department) Employment and Training
   Administration (ETA) requests that SWA Administrators:

   a. Review the four funding opportunities as described in Section 4 of this UIPL for PUA,
      PEUC, MEUC, and FPUC programs to determine if the SWA will apply for some or all
      administrative funding opportunities. Notify the appropriate regional office of any
      questions or concerns as soon as possible after receiving this UIPL.

   b. Submit a complete application package for each program for which the SWA is
      requesting administrative funding. The complete application package must include:

       •   SF-424 (Office of Management and Budget (OMB) Approval No. 4040-0004);
       •   SF-424A (OMB Approval No. 4040-0006);
       •   UI Grant Application for Administrative Funding (Attachment III to this UIPL); and
       •   Budget Narrative (Attachment V to this UIPL).

       The SF-424 and SF-424A forms must be submitted to www.grants.gov by June 18,
       2026. The SF-424, the SF-424A, and the complete application package must also be

  RESCISSIONS                                            EXPIRATION DATE
  NONE                                                   June 30, 2027

       submitted to the Department via email at [email protected], with a copy to
       the appropriate Regional Office by June 18 2026.

    c. Notify the appropriate Regional Office of any questions or concerns as soon as possible
       after receiving this UIPL.

    d. Failure to submit the complete package to the Department by the deadline may result in
       the SWA not receiving funding under the opportunity.

3. Summary and Background.

    a. Summary – The UI program was designed to provide temporary support for unemployed
       and insured American workers when they lose their job and to serve as an economic
       stabilizer during periods of economic disruption, such as the COVID-19 pandemic.
       However, as noted in a report from the Government Accountability Office (GAO), the
       increased significance of the UI system during the pandemic drew attention to its
       vulnerabilities and susceptibility to fraud.1 Although the temporary pandemic UI-related
       programs have expired, there remains work to be done to reconcile and recover any
       misuse of state and federal funds.

       The agreement that a SWA signed with the Department to administer PUA, PEUC,
       MEUC, and FPUC remains in effect with respect to weeks of unemployment ending on
       or before the date of termination or expiration (whichever comes first) until all issues
       relating to those weeks are resolved (see UIPL No. 14-21, Change 1). ETA continues,
       consistent with the statute, to make funds available for any identified reimbursements
       necessary for administration of the CARES Act programs. This UIPL provides
       administrative funding opportunities for SWAs to continue necessary activities for
       administration of the PUA, PEUC, MEUC, and FPUC programs.

       •   PUA: Section 4.a. of this UIPL;
       •   PEUC: Section 4.b. of this UIPL;
       •   MEUC: Section 4.c. of this UIPL; and
       •   FPUC: Section 4.d. of this UIPL.

       As noted in Section 4.c. of UIPL No. 01-25, and reflecting the updated order issued in the
       OMB Report to the Congress on the Balanced Budget and Emergency Deficit Control
       Act (BBEDCA) 251A Sequestration for FY 2026, published on May 30, 2025, the
       amounts awarded for these administrative grant funds are subject to sequestration.

       Attachment I to this UIPL provides the amount of pandemic overpayments established
       and recovered by state. ETA expects all SWAs to apply for the administrative funding
       under this UIPL to support remaining activities from these expired programs.

 GAO-23-106696, Unemployment Insurance: Estimated Amount of Fraud during Pandemic Likely Between $100
Billion and $135 Billion, issued September 2023, https://www.gao.gov/products/gao-23-106696.

b. Background – The CARES Act (Public Law (Pub. L.) 116-136) was enacted on March
   27, 2020, and created new temporary programs, including PUA, FPUC, and PEUC. See
   UIPL No. 14-20. The Continued Assistance for Unemployed Workers Act of 2020
   (Continued Assistance Act) (Pub. L. 116-260) was enacted on December 27, 2020,
   amended and extended the CARES Act programs, and created the temporary MEUC
   program. See UIPL No. 09-21. The American Rescue Plan Act of 2021 (ARPA) (Pub. L.
   117-2) was enacted on March 11, 2021, and further amended and extended the CARES
   Act programs. See UIPL No. 14-21.

   All SWAs signed the “Agreement Implementing the Relief for Workers Affected by
   Coronavirus Act” (Agreement) with the Secretary in March 2020 to administer the PUA,
   FPUC, and PEUC programs. The Agreement incorporates amendments to the CARES
   Act made by the Continued Assistance Act and ARPA, and many SWAs also signed
   amendments to the Agreement to administer the MEUC program following its creation
   by the Continued Assistance Act. The CARES Act programs expired on September 6,
   2021, though some SWAs chose to end participation in some or all of these programs
   earlier.

   The agreement to administer the PUA, FPUC, PEUC, and MEUC programs remains in
   effect with respect to weeks of unemployment ending on or before the date of termination
   or expiration (whichever comes first) until all issues relating to those weeks are resolved.
   These programs expired on September 6, 2021, and ETA anticipates that SWAs will
   continue to incur diminishing residual administrative costs for activities such as ongoing
   program integrity efforts, including workload backlogs; ongoing data integrity, retention,
   and reporting activities; and audit-related and oversight-related activities. (See UIPL No.
   14-21, Change 1, and UIPL No. 09-25).

   The period of performance for most of the original CARES Act administrative grants
   expired on June 30, 2024, though some SWAs were issued extensions through December
   31, 2025. The Department recognized that as funding-generating workload activities
   associated with these programs (noted in Section 4.b. of UIPL No. 28-20, Change 4)
   continued to decline, workload-generated administrative funding was not sufficient to
   pay for the costs associated with all administrative activities of these expired programs.
   Therefore, the Department is making additional funding opportunities available to SWAs
   to pay for these additional costs.

   On August 26, 2024, ETA published UIPL No. 17-24 providing SWAs with an
   opportunity to apply for additional administrative funding for PUA, PEUC, and FPUC in
   addition to funding to pay for costs associated with reconciliation for the temporary
   funding for the first compensable week for Unemployment Insurance programs with
   either a waived waiting week or no waiting week available under Section 2105 of the
   CARES Act. The period of performance for many of these grants was initially set to
   expire on September 30, 2025, and was extended, as appropriate, to December 31, 2025.
   On November 6, 2024, ETA published UIPL No. 02-25 providing SWAs with an
   opportunity to apply for ongoing workload based administrative funding for PUA, PEUC,

        FPUC, and MEUC. The period of performance for these grants expired on December 31,
        2025.


4. Guidance. SWAs may apply for any or all of the administrative funding opportunities
   described below. SWAs may submit only one application per program. Funding provided
   through the following grant opportunities replaces administrative funding awarded
   periodically for these programs based on SWA reported workload activity. As a result,
   SWAs are strongly encouraged to ensure their requests are adequate to support their expected
   administrative costs for the entire period of performance for each grant.

    Attachment I to this UIPL provides the amount of pandemic overpayments established and
    recovered by state. ETA expects all SWAs to apply for the administrative funding under this
    UIPL to support remaining activities from these expired programs.

    These grants are subject to the requirements of 2 CFR Parts 200 and 2900, Uniform
    Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.
    See the 2026 DOL Standard Terms and Conditions that are available for reference here:
    https://www.dol.gov/agencies/eta/grants/resources.

    SWAs are reminded that activities associated with each of the referenced CARES Act
    programs must be funded by the appropriate program’s funding, and that costs must be
    appropriately allocated to ensure proper application of the funding to each program.2

    Additionally, SWAs are reminded that within the context of administering these CARES Act
    programs, they must disclose all information to the Department’s Office of Inspector General
    (DOL-OIG) for the purposes of investigating fraud and for audit of unemployment programs
    (see Section 5 of UIPL No. 04-17, Change 1).

    a. PUA: The Department is making administrative funding available to SWAs in support of
       ongoing PUA program activities.

        i. Amounts per SWA. Any SWA seeking PUA funding under this UIPL must submit a
           full grant application (as described in section 4.a.v of this UIPL) explaining the need
           for funding and the specific amount requested.

        ii. Application of Sequestration. As noted in Section 4.c. of UIPL 01-25 and reflecting
            the updated order issued in the OMB Report to the Congress on the BBEDCA 251A
            Sequestration for FY 2026, the amounts awarded for these administrative grant funds
            are subject to sequestration. As a result, the final amounts awarded to SWAs will
            reflect a 5.7 percent sequestration reduction from the total amount of the grant award.

  To properly allocate costs in accordance with the Department’s regulations for determining allowable costs under a
grant to a SWA, the Department follows the cost principles codified in federal regulations and further described in
Departmental guidance (See 2 C.F.R. Part 200, Subpart E – Cost Principles; and also Training and Employment
Guidance Letter (TEGL) Nos. 06-02, 06-05, and 15-09). A cost allocation plan must be developed and approved by
the SWA’s cognizant agency.

iii. Allowable Use of Funds. Section 2102(f) of the CARES Act, as amended, provides
     for the payment of additional administrative expenses, as determined by the
     Secretary, incurred by SWAs to operate the PUA program pursuant to the Agreement.
     Under this funding opportunity, SWAs are permitted to use this funding for certain
     ongoing administrative costs associated with the PUA program. The PUA program
     expired on September 6, 2021, and ETA anticipates that SWAs will continue to incur
     diminishing residual administrative costs, which include costs for the following
     activities:

   •   Program integrity activities and efforts to combat fraud: This includes
       addressing lingering appeals, workload backlogs, and/or claims activity resulting
       from court rulings, or findings from ETA monitoring associated with the proper
       payment of benefits; efforts to detect, establish, and recover overpayments
       including the reconciliation and return of recovered funds; and other claim or
       payment resolution actions. These activities may include the pursuit of civil
       and/or criminal investigations related to fraudulent claims and overpayment
       collection activities associated with PUA benefits.

   •   Data integrity, retention, and reporting activities: This includes efforts to
       address outstanding PUA reporting issues and funding reconciliation involving
       PUA benefits. Particular attention should be paid to reporting involving
       overpayment detection and recovery efforts, financial reporting activity associated
       with the ETA 2112 UI Financial Transaction Summary Report, and other funding
       reconciliation efforts involving PUA benefits. This also includes state expenses
       for retaining all PUA data in correspondence with UIPL No. 09-25.

   •   Audit-related and oversight-related activities: These activities include time and
       resources dedicated to coordinating, investigating, and responding to various
       requests from the OIG, the Government Accountability Office (GAO), and SWA
       auditors, and responding to and addressing ETA regional and/or national office
       outreach or findings.

   •   Other Proposed Administrative Costs: SWAs may propose other administrative
       cost items not expressly listed in this UIPL. Any such proposals must include
       sufficient justification for the Department to assess whether the request represents
       a reasonable, necessary, and allowable administrative cost under applicable
       federal cost principles. The Department will evaluate these submissions on a
       case‑by‑case basis. A placeholder has been included in the UI Grant Application
       (Attachment III) to allow states to identify and request consideration of these
       additional cost items.

iv. Period of Performance. Grant funds may only be used for the costs of allowable
    activities which are incurred no earlier than the beginning of the calendar quarter
    preceding the calendar quarter of the award issuance. Therefore, the period of
    performance for this award begins on January 1, 2026, and ends on June 30, 2027,
    unless otherwise specified or modified.

v. Application Instructions. SWAs may submit only one application for this grant
   opportunity. Funding provided through this grant opportunity replaces previous PUA
   administrative funding awarded periodically based on workload counts reported in the
   ETA 902P PUA Program Report. As a result, SWAs are strongly encouraged to
   ensure their request is sufficient to pay for their expected administrative costs for the
   entire period of performance for this grant.
   To apply for PUA funding provided by this opportunity, SWAs must complete
   both Action A and Action B described below by June 18, 2026. Failure to submit
   by this deadline may result in the SWA not receiving funding under this opportunity.
   Action A: Submit the following two documents to www.grants.gov:

       1. SF-424 (OMB Approval No. 4040-0004) available through grants.gov at the
          following URL https://apply07.grants.gov/apply/forms/readonly/SF424_4_0-
          V4.0.pdf for the total amount of funding being requested. Attachment II to this
          UIPL provides additional information on completing the SF-424. SWAs must
          input the UIPL number and program name as “UIPL No. 11-26 PUA” in
          Section 12 of the SF424 form. SWA applications will be reviewed and funding
          awarded periodically throughout the grant application period, so SWAs are
          encouraged to apply before the deadline for earlier access to funding.

       2. SF-424A (OMB Approval No. 4040-0006) available through grants.gov at the
          following URL https://apply07.grants.gov/apply/forms/readonly/SF424A-
          V1.0.pdf. SWAs must input the UIPL number and program name as “UIPL
          No. 11-26 PUA” in Section A.1.a of the SF-424A form.


   Action B: Submit the following four items to Department via email at eta-ui-
   [email protected], with a copy sent to the appropriate Regional Office. Reference
   Attachments II, III, and V to this UIPL.

       1. A copy of the SWA’s SF-424

       2. A copy of the SWA’s SF-424A

       3. UI Grant Application for Additional Administrative Funding to Support
          SWA’s Ongoing CARES Act Activities (Attachment III to this UIPL) with
          details of the activities outlined in Section 4.a.iii of this UIPL.

       4. Budget Narrative - A detailed budget narrative is mandatory and will aid the
          administrative review and processing of a recommended award. Amounts
          included in a budget and budget narrative are estimates; in the event of an
          award, payments will be based on actual expenditures. The information in the
          budget narrative must correspond to Section B of the SF-424A. Attachment V

              to this UIPL provides additional information on completing the Budget
              Narrative.

   vi. Reporting Requirements. SWAs must provide a Quarterly Financial Report (ETA
       9130) containing updates on the use of these funds. SWAs must provide narrative
       progress reporting through the Quarterly Progress Report (ETA 9178). ETA will use
       the information provided in these reports to monitor SWA activities and ensure
       funding use is consistent with the allowable use of funding outlined in this UIPL. See
       Attachment IV for additional information on reporting requirements for the ETA
       9130 report. See Attachment VI for additional information on reporting requirements
       for the ETA 9178 report. The ETA 9130 report and the ETA 9178 report will be
       required for the remainder of the period of performance after the grant is awarded.

b. PEUC: The Department is making administrative funding available to SWAs in support
   of ongoing PEUC program activities.

   i. Amounts per SWA. Any SWA seeking PEUC funding under this UIPL must submit a
      full grant application (as described in section 4.b.v of this UIPL) explaining the need
      for funding and the specific amount requested.

   ii. Application of Sequestration. As noted in Section 4.c. of UIPL 01-25 and reflecting
       the updated order issued in the OMB Report to the Congress on the BBEDCA 251A
       Sequestration for FY 2026, the amounts awarded for these administrative grant funds
       are subject to sequestration. As a result, the final amounts awarded to SWAs will
       reflect a 5.7 percent sequestration reduction from the total amount of the grant award.

   iii. Allowable Use of Funds. Section 2107(d) of the CARES Act, as amended, provides
        for the payment of additional administrative expenses, as determined by the
        Secretary, incurred by SWAs to operate the PEUC program pursuant to the
        Agreement. Under this funding opportunity, SWAs are permitted to use this funding
        for certain ongoing administrative costs associated with the PEUC program. The
        PEUC program expired on September 6, 2021, and ETA anticipates that SWAs will
        continue to incur diminishing residual administrative costs, which include costs for
        the following activities:

      •   Program integrity activities and efforts to combat fraud: This includes
          addressing lingering appeals, workload backlogs, and/or claims activity resulting
          from court rulings, or findings from ETA monitoring associated with the proper
          payment of benefits; efforts to detect, establish, and recover overpayments
          including the reconciliation and return of recovered funds; and other claim or
          payment resolution actions. These activities may include the pursuit of civil
          and/or criminal investigations related to fraudulent claims and overpayment
          collection activities associated with PEUC benefits.

      •   Data integrity, retention, and reporting activities: This includes efforts to
          address outstanding PEUC reporting issues and funding reconciliation involving

       PEUC benefits. Particular attention should be paid to reporting involving
       overpayment detection and recovery efforts, financial reporting activity associated
       with the ETA 2112 UI Financial Transaction Summary Report, and other funding
       reconciliation efforts involving PEUC benefits. This also includes state expenses
       for retaining all PEUC data in correspondence with UIPL No. 09-25.

   •   Audit-related and oversight-related activities: These activities include time and
       resources dedicated to coordinating, investigating, and responding to various
       requests from the OIG, the Government Accountability Office (GAO), and SWA
       auditors, and responding to and addressing ETA regional and/or national office
       outreach or findings.

   •   Other Proposed Administrative Costs: SWAs may propose other administrative
       cost items not expressly listed in this UIPL. Any such proposals must include
       sufficient justification for the Department to assess whether the request represents
       a reasonable, necessary, and allowable administrative cost under applicable
       federal cost principles. The Department will evaluate these submissions on a
       case‑by‑case basis. A placeholder has been included in the UI Grant Application
       (Attachment III) to allow states to identify and request consideration of these
       additional cost items.

iv. Period of Performance. Grant funds may only be used for the costs of allowable
    activities which are incurred no earlier than the beginning of the calendar quarter
    preceding the calendar quarter of the award issuance. Therefore, the period of
    performance for this award begins on January 1, 2026, and ends on June 30, 2027,
    unless otherwise specified or modified.

v. Application Instructions. SWAs may submit only one application for this grant
   opportunity. Funding provided through this grant opportunity replaces PEUC
   administrative funding awarded periodically based on workload counts reported in the
   ETA 5159 Claims and Payment Activities PEUC Report. As a result, SWAs are
   strongly encouraged to ensure their request is sufficient to pay for their expected
   administrative costs for the entire period of performance for this grant.
   To apply for PEUC funding provided by this opportunity, SWAs must complete
   both Action A and Action B described below by June 18, 2026. Failure to submit
   by this deadline may result in the SWA not receiving funding under this opportunity.
   Action A: Submit the following two documents to www.grants.gov:

       1. SF-424 (OMB Approval No. 4040-0004) available through grants.gov at the
          following URL https://apply07.grants.gov/apply/forms/sample/SF424_4_0-
          V4.0.pdf for the total amount of funding being requested. Attachment II to this
          UIPL provides additional information on completing the SF-424. SWAs must
          input the UIPL number and program name as “UIPL No. 11-26 PEUC” in
          Section 12 of the SF424 form. SWA applications will be reviewed

              and funding awarded periodically throughout the grant application period, so
              SWAs are encouraged to apply before the deadline for earlier access to
              funding.

          2. SF-424A (OMB Approval No. 4040-0006) available through grants.gov at the
             following URL https://apply07.grants.gov/apply/forms/readonly/SF424A-
             V1.0.pdf. SWAs must input the UIPL number and program name as “UIPL
             No. 11-26 PEUC” in Section A.1.a of the SF-424A form.

      Action B: Submit the following four items to Department via email at eta-ui-
      [email protected], with a copy sent to the appropriate Regional Office. Reference
      Attachments II, III, and V to this UIPL.

          1. A copy of the SWA’s SF-424.

          2. A copy of the SWA’s SF-424A.

          3. UI Grant Application for Additional Administrative Funding to Support
             SWA’s Ongoing CARES Act Activities (Attachment III to this UIPL) with
             details of the activities outlined in Section 4.b.iii of this UIPL.

          4. Budget Narrative - A detailed budget narrative is mandatory and will aid the
             administrative review and processing of a recommended award. Amounts
             included in a budget and budget narrative are estimates; in the event of an
             award, payments will be based on actual expenditures. The information in the
             budget narrative must correspond to Section B of the SF-424A form.
             Attachment V to this UIPL provides additional information on completing the
             Budget Narrative.

   vi. Reporting Requirements. SWAs must provide a Quarterly Financial Report (ETA
       9130) containing updates on the use of these funds. SWAs must provide narrative
       progress reporting through the Quarterly Progress Report (ETA 9178). ETA will use
       the information provided in these reports to monitor SWA activities and ensure
       funding use is consistent with the allowable use of funding outlined in this UIPL. See
       Attachment IV for additional information on reporting requirements for the ETA
       9130 report. See Attachment VI for additional information on reporting requirements
       for the ETA 9178 report. The ETA 9130 report and the ETA 9178 report will be
       required for the remainder of the period of performance after the grant is awarded.

c. MEUC: The Department is making administrative funding available to SWAs in support
   of ongoing MEUC program activities.

   i. Amounts per SWA. Any SWA seeking MEUC funding under this UIPL must submit a
      full grant application (as described in section 4.c.v of this UIPL) explaining the need
      for funding and the specific amount requested.

ii. Application of Sequestration. As noted in Section 4.c. of UIPL 01-25 and reflecting
    the updated order issued in the OMB Report to the Congress on the BBEDCA 251A
    Sequestration for FY 2026, the amounts awarded for these administrative grant funds
    are subject to sequestration. As a result, the final amounts awarded to SWAs will
    reflect a 5.7 percent sequestration reduction from the total amount of the grant award.

iii. Allowable Use of Funds. Section 2104(d) of the CARES Act, as amended, provides
     for the payment of additional administrative expenses, as determined by the
     Secretary, incurred by SWAs to operate the MEUC program pursuant to the
     Agreement. Under this funding opportunity, SWAs are permitted to use this funding
     for ongoing administrative costs associated with the MEUC program. The MEUC
     program expired on September 6, 2021, and ETA anticipates that SWAs will continue
     to incur diminishing residual administrative costs, which include costs for the
     following activities:

   •   Program integrity activities and efforts to combat fraud: This includes
       addressing lingering appeals, workload backlogs, and/or claims activity resulting
       from court rulings, or findings from ETA monitoring associated with the proper
       payment of benefits; efforts to detect, establish, and recover overpayments
       including the reconciliation and return of recovered funds; and other claim or
       payment resolution actions. These activities may include the pursuit of civil
       and/or criminal investigations related to fraudulent claims and overpayment
       collection activities associated with MEUC benefits.

   •   Data integrity, retention, and reporting activities: This includes efforts to
       address outstanding MEUC reporting issues and funding reconciliation involving
       MEUC benefits. Particular attention should be paid to reporting involving
       overpayment detection and recovery efforts, financial reporting activity associated
       with the ETA 2112 UI Financial Transaction Summary Report, and other funding
       reconciliation efforts involving MEUC benefits. This also includes state expenses
       for retaining all MEUC data in correspondence with UIPL No. 09-25.

   •   Audit-related and oversight-related activities: These activities include time and
       resources dedicated to coordinating, investigating, and responding to various
       requests from the OIG, the Government Accountability Office (GAO), and SWA
       auditors, and responding to and addressing ETA regional and/or national office
       outreach or findings.

   •   Other Proposed Administrative Costs: SWAs may propose other administrative
       cost items not expressly listed in this UIPL. Any such proposals must include
       sufficient justification for the Department to assess whether the request represents
       a reasonable, necessary, and allowable administrative cost under applicable
       federal cost principles. The Department will evaluate these submissions on a
       case‑by‑case basis. A placeholder has been included in the UI Grant Application
       (Attachment III) to allow states to identify and request consideration of these
       additional cost items.

iv. Period of Performance. Grant funds may only be used for the costs of allowable
    activities which are incurred no earlier than the beginning of the calendar quarter
    preceding the calendar quarter of the award issuance. Therefore, the period of
    performance for this award begins on January 1, 2026, and ends on June 30, 2027,
    unless otherwise specified or modified.

v. Application Instructions. SWAs may submit only one application for this grant
   opportunity. Funding provided through this grant opportunity replaces MEUC
   administrative funding awarded periodically based on workload counts reported in the
   ETA 902M MEUC Activities Report. As a result, SWAs are strongly encouraged to
   ensure their request is sufficient to pay for their expected administrative costs for the
   entire period of performance for this grant.
   To apply for MEUC funding provided by this opportunity, SWAs must complete
   both Action A and Action B described below by June 18, 2026. Failure to submit
   by this deadline may result in the SWA not receiving funding under this opportunity.
   Action A: Submit the following two documents to www.grants.gov:

       1. SF-424 (OMB Approval No. 4040-0004) available through grants.gov at the
          following URL https://apply07.grants.gov/apply/forms/sample/SF424_4_0-
          V4.0.pdf for the total amount of funding being requested. Attachment II to this
          UIPL provides additional information on completing the SF-424. SWAs must
          input the UIPL number and program name as “UIPL No. 11-26 MEUC” in
          Section 12 of the SF424 form. SWA applications will be reviewed and funding
          awarded periodically throughout the grant application period, so SWAs are
          encouraged to apply before the deadline for earlier access to funding.

       2. SF-424A (OMB Approval No. 4040-0006) available through grants.gov at the
          following URL https://apply07.grants.gov/apply/forms/readonly/SF424A-
          V1.0.pdf. SWAs must input the UIPL number and program name as “UIPL
          No. 11-26 MEUC” in Section A.1.a of the SF-424A form.


   Action B: Submit the following four items to Department via email at eta-ui-
   [email protected], with a copy sent to the appropriate Regional Office. Reference
   Attachments II, III, and V to this UIPL.

       1. A copy of the SWA’s SF-424.

       2. A copy of the SWA’s SF-424A.

       3. UI Grant Application for Additional Administrative Funding to Support
          SWA’s Ongoing CARES Act Activities (Attachment III to this UIPL) with
          details of the activities outlined in Section 4.c.iii of this UIPL.

          4. Budget Narrative - A thorough budget narrative is mandatory and will aid the
             administrative review and processing of a recommended award. Amounts
             included in a budget and budget narrative are estimates; in the event of an
             award, payments will be based on actual expenditures. The information in the
             budget narrative must correspond to Section B of the SF-424A form.
             Attachment V to this UIPL provides additional information on completing the
             Budget Narrative.

   vi. Reporting Requirements. SWAs must provide a Quarterly Financial Report (ETA
       9130) containing updates on the use of these funds. SWAs must provide narrative
       progress reporting through the Quarterly Progress Report (ETA 9178). ETA will use
       the information provided in these reports to monitor SWA activities and ensure
       funding use is consistent with the allowable use of funding outlined in this UIPL. See
       Attachment IV for additional information on reporting requirements for the ETA
       9130 report. See Attachment VI for additional information on reporting requirements
       for the ETA 9178 report. The ETA 9130 report and the ETA 9178 report will be
       required for the remainder of the period of performance after the grant is awarded.

d. FPUC: The Department is making administrative funding available to SWAs in support
   of ongoing FPUC program activities.

   i. Amounts per SWA. Any SWA seeking FPUC funding under this UIPL must submit a
      full grant application (as described in section 4.d.v of this UIPL) explaining the need
      for funding and the specific amount requested.

   ii. Application of Sequestration. As noted in Section 4.c. of UIPL 01-25 and reflecting
       the updated order issued in the OMB Report to the Congress on the BBEDCA 251A
       Sequestration for FY 2026, the amounts awarded for these administrative grant funds
       are subject to sequestration. As a result, the final amounts awarded to SWAs will
       reflect a 5.7 percent sequestration reduction from the total amount of the grant award.

   iii. Allowable Use of Funds. Section 2104(d) of the CARES Act, as amended, provides
        for the payment of administrative expenses, as determined by the Secretary, incurred
        by SWAs to operate the FPUC program pursuant to the Agreement. Unlike other
        CARES Act programs discussed in this UIPL, administrative costs for operating the
        FPUC program are not provided based on workload activity counts. The Department
        recognizes that much of the underlying cost of administering the FPUC program is
        tied to the administration of the underlying benefit program. Thus, SWAs are
        reminded that only additional administrative costs, which are either partially or
        wholly a result of the administration of the FPUC program, may be paid for with
        these grant funds. Under this funding opportunity, SWAs are permitted to use this
        funding only for FPUC administrative costs and must use an approved allocation
        methodology to ensure funding is properly allocated to the appropriate program. The
        FPUC program expired on September 6, 2021, and ETA anticipates that SWAs will

   continue to incur diminishing residual administrative costs, which include costs for
   the following activities:

   •   Program integrity activities and efforts to combat fraud: This includes
       addressing lingering appeals, workload backlogs, and/or claims activity resulting
       from court rulings, or findings from ETA monitoring associated with the proper
       payment of benefits; efforts to detect, establish, and recover overpayments
       including the reconciliation and return of recovered funds; and other claim or
       payment resolution actions. These activities may include the pursuit of civil
       and/or criminal investigations related to fraudulent claims and overpayment
       collection activities associated with FPUC benefits.

   •   Data integrity, retention, and reporting activities: This includes efforts to
       address outstanding FPUC reporting issues and funding reconciliation involving
       FPUC benefits. Particular attention should be paid to reporting involving
       overpayment detection and recovery efforts, financial reporting activity associated
       with the ETA 2112 UI Financial Transaction Summary Report, and other funding
       reconciliation efforts involving FPUC benefits. This also includes state expenses
       for retaining all FPUC data in correspondence with UIPL No. 09-25.

   •   Audit-related and oversight-related activities: These activities include time and
       resources dedicated to coordinating, investigating, and responding to various
       requests from the OIG, the Government Accountability Office (GAO), and SWA
       auditors, and responding to and addressing ETA regional and/or national office
       outreach or findings.

   •   Other Proposed Administrative Costs: SWAs may propose other administrative
       cost items not expressly listed in this UIPL. Any such proposals must include
       sufficient justification for the Department to assess whether the request represents
       a reasonable, necessary, and allowable administrative cost under applicable
       federal cost principles. The Department will evaluate these submissions on a
       case‑by‑case basis. A placeholder has been included in the UI Grant Application
       (Attachment III) to allow states to identify and request consideration of these
       additional cost items.

iv. Period of Performance. Grant funds may only be used for the costs of allowable
    activities which are incurred no earlier than the beginning of the calendar quarter
    preceding the calendar quarter of the award issuance. Therefore, the period of
    performance for this award begins on January 1, 2026, and ends on June 30, 2027,
    unless otherwise specified or modified.

v. Application Instructions. SWAs may submit only one application for this grant
   opportunity. As a result, SWAs are strongly encouraged to ensure their request is
   sufficient to pay for their expected administrative costs for the entire period of
   performance for this grant.

    To apply for FPUC funding provided by this opportunity, SWAs must complete
    both Action A and Action B described below by June 18, 2026. Failure to submit
    by this deadline may result in the SWA not receiving funding under this opportunity.

   Action A: Submit the following two documents to www.grants.gov:

       1. SF-424 (OMB Approval No. 4040-0004) available through grants.gov at the
          following URL https://apply07.grants.gov/apply/forms/sample/SF424_4_0-
          V4.0.pdf for the total amount of funding being requested. Attachment II to this
          UIPL provides additional information on completing the SF-424. SWAs must
          input the UIPL number and program name as “UIPL No. 11-26 FPUC” in
          Section 12 of the SF-424 form. SWA applications will be reviewed and
          funding awarded periodically throughout the grant application period, so
          SWAs are encouraged to apply before the deadline for earlier access to
          funding.

       2. SF-424A (OMB Approval No. 4040-0006) available through grants.gov at the
          following URL https://apply07.grants.gov/apply/forms/readonly/SF424A-
          V1.0.pdf. SWAs must input the UIPL number and program name as “UIPL
          No. 11-26 FPUC” in Section A.1.a of the SF-424A form.

   Action B: Submit the following four items to Department via email at eta-ui-
   [email protected], with a copy sent to the appropriate Regional Office. Reference
   Attachments II, III, and V to this UIPL.

       1. A copy of the SWA’s SF-424.

       2. A copy of the SWA’s SF-424A.

       3. UI Grant Application for Additional Administrative Funding to Support
          SWA’s Ongoing CARES Act Activities (Attachment III to this UIPL) with
          details of the activities outlined in Section 4.d.iii of this UIPL.

       4. Budget Narrative - A thorough budget narrative is mandatory and will aid the
          administrative review and processing of a recommended award. Amounts
          included in a budget and budget narrative are estimates; in the event of an
          award, payments will be based on actual expenditures. The information in the
          budget narrative must correspond to Section B of the SF-424A form.
          Attachment V to this UIPL provides additional information on completing the
          Budget Narrative.

vi. Reporting Requirements. SWAs must provide a Quarterly Financial Report (ETA
    9130) containing updates on the use of these funds. SWAs must provide narrative
    progress reporting through the Quarterly Progress Report (ETA 9178). ETA will use
    the information provided in these reports to monitor SWA activities and ensure
    funding use is consistent with the allowable use of funding outlined in this UIPL. See

           Attachment IV for additional information on reporting requirements for the ETA
           9130 report. See Attachment VI for additional information on reporting requirements
           for the ETA 9178 report. The ETA 9130 report and the ETA 9178 report will be
           required for the remainder of the period of performance after the grant is awarded.

5. Inquiries. Please direct inquiries to the appropriate Regional Office.

6. References.

       •   American Rescue Plan Act of 2021 (ARPA), including Title IX, Subtitle A, Crisis
           Support for Unemployed Workers (Pub. L. 117-2);
       •   Consolidated Appropriations Act, 2021, including Division N, Title II, Subtitle A, the
           Continued Assistance for Unemployed Workers Act of 2020 (Pub. L. 116-260);
       •   Coronavirus Aid, Relief, and Economic Security (CARES) Act, Title II, Subtitle A –
           Relief for Workers Affected by Coronavirus Act (Pub. L. 116-136);
       •   Section 303 of the Social Security Act (42 U.S.C. §503);
       •   2 C.F.R. Parts 200 and 2900, Uniform Administrative Requirements, Cost Principles,
           and Audit Requirements for Federal Awards;
       •   Office of Management and Budget (OMB) Report to the Congress on the BBEDCA
           251A Sequestration for Fiscal Year 2026, dated May 30, 2025;
       •   UIPL No. 09-25, New Instructions for Data Retention Requirements Concerning the
           Coronavirus Aid, Relief, and Economic Security (CARES) Act Unemployment
           Compensation (UC) Programs, issued January 7, 2025,
           https://www.dol.gov/agencies/eta/advisories/uipl-09-25;
       •   UIPL No. 02-25, Instructions to States for Ongoing Workload-Based Administrative
           Funding for the Federal Benefit Programs Under the Coronavirus Aid, Relief, and
           Economic Security (CARES) Act, as amended, issued November 6, 2024,
           https://www.dol.gov/agencies/eta/advisories/uipl-02-25;
       •   UIPL No. 01-25, Implementation of Sequestration under the Budget Control Act of
           2011 (BCA) for mandatory Unemployment Insurance (UI) Programs for Fiscal Year
           (FY) 2025, issued October 3, 2024,
           https://www.dol.gov/agencies/eta/advisories/uipl01-25;
       •   UIPL No. 17-24, Supplemental Budget Request (SBR) Opportunity for Additional
           Administrative Funding to Support States’ Ongoing Administrative Activities
           Associated with Certain Coronavirus Aid, Relief, and Economic Security (CARES)
           Act Unemployment Compensation (UC) Programs, issued August 26, 2024,
           https://www.dol.gov/agencies/eta/advisories/uipl-17-24;
       •   UIPL No. 14-21, American Rescue Plan Act of 2021 (ARPA) - Key Unemployment
           Insurance (UI) Provisions, issued March 15, 2021,
           https://www.dol.gov/agencies/eta/advisories/unemployment-insurance-programletter-
           no-14-21 and its Change 1;
       •   UIPL No. 09-21, Continued Assistance for Unemployed Workers Act of 2020
           (Continued Assistance Act) - Summary of Key Unemployment Insurance (UI)
           Provisions, issued December 30, 2020,
           https://www.dol.gov/agencies/eta/advisories/unemployment-insurance-programletter-
           no-09-21;

•   UIPL No. 28-20, Change 4, Support for States to Resolve Outstanding Items from the
    Expired Coronavirus Aid, Relief, and Economic Security (CARES) Act
    Unemployment Compensation (UC) Programs, Including Additional Funding to
    Assist States with Reporting and Detection and Recovery of Overpayments, issued
    July 22, 2022, https://www.dol.gov/agencies/eta/advisories/uipl-no-28-20-change-4;
•   UIPL No. 17-20, Coronavirus Aid, Relief, and Economic Security (CARES) Act of
    2020 – Pandemic Emergency Unemployment Compensation (PEUC) Program
    Operating, Financial, and Reporting Instructions, issued April 10, 2020,
    https://www.dol.gov/agencies/eta/advisories/unemployment-insurance-programletter-
    no-17-20 and its Changes;
•   UIPL No. 16-20, Coronavirus Aid, Relief, and Economic Security (CARES) Act of
    2020 - Pandemic Unemployment Assistance (PUA) Program Operating, Financial,
    and Reporting Instructions, issued April 5, 2020,
    https://www.dol.gov/agencies/eta/advisories/unemployment-insurance-programletter-
    no-16-20 and its Changes;
•   UIPL No. 15-20, Coronavirus Aid, Relief, and Economic Security (CARES) Act of
    2020 - Federal Pandemic Unemployment Compensation (FPUC) Program
    Operating, Financial, and Reporting Instructions, issued April 4, 2020,
    https://www.dol.gov/agencies/eta/advisories/unemployment-insurance-programletter-
    no-15-20 and its Changes;
•   UIPL No. 14-20, Coronavirus Aid, Relief, and Economic Security (CARES) Act of
    2020 - Summary of Key Unemployment Insurance (UI) Provisions and Guidance
    Regarding Temporary Emergency State Staffing Flexibility, issued April 2, 2020,
    https://www.dol.gov/agencies/eta/advisories/unemployment-insurance-program-
    letter-no-14-20;
•   UIPL No. 04-17, Change 1, Requirement for States to Refer Allegations of
    Unemployment Compensation (UC) Fraud, Waste, Abuse, Mismanagement, or
    Misconduct to the Department of Labor's (Department) Office of Inspector General's
    (DOL-OIG) and to Disclose Information Related to the Coronavirus Aid, Relief, and
    Economic Security (CARES) Act to DOL-OIG for Purposes of UC Fraud
    Investigation and Audits, issued August 3, 2021,
    https://www.dol.gov/agencies/eta/advisories/unemployment-insurance-program-
    letter-no-04-17-change-1; and
•   Agreement Implementing the Relief for Workers Affected by Coronavirus Act
    (between State and Secretary of Labor), signed March 2020.

7. Attachment(s).

      •   Attachment I: Pandemic Overpayments Established and Recovered by State
      •   Attachment II: Additional Guidance for Completing the SF-424.
      •   Attachment III: UI Grant Application (for each program where the SWA is
          requesting funding).
      •   Attachment IV: ETA 9130 Narrative Reporting Requirements.
      •   Attachment V: Additional Guidance for Completing the Budget Narrative (for each
          program where the SWA is requesting funding).
      •   Attachment VI: Instructions for Completing the Quarterly Narrative Progress Report
          (ETA 9178).

                                                                                                Attachment I


                  Pandemic Overpayments Established and Recovered by State

The following tables reflect the amount of overpayments established and recovered as reported
by each state for the FPUC, PUA, and PEUC programs. This data reflects state reports submitted
as of April 26, 2026.3 USDOL is actively engaged with states to reconcile financial reporting,
including the reporting of overpayment detection and recoveries for the CARES Act programs,
which may impact final reported amounts.

        Program         Total Benefits Paid Total Overpayments Total Overpayments
                                                    Established         Recovered
        FPUC                $443.62 billion        $33.73 billion      $2.65 billion
        PUA                 $131.75 billion        $25.26 billion      $2.24 billion
        PEUC                  $85.25 billion        $3.57 billion      $0.60 billion

Recovery of Established Overpayments. The following information is discussed in more
detail in UIPL No. 20-21, Change 1.

•   Required Recovery Activities. States must use the same recovery methods for the CARES
    Act UI programs as are required for the regular UI program, including participation in the
    Treasury Offset Program (TOP), as well as benefit offsets (including cross-program offsets
    under the Cross Program Offset Recovery Agreement (CPORA) and interstate reciprocal
    offsets under the Interstate Reciprocal Offset Recovery Arrangement (IRORA)).

    Specific to overpayments in the PEUC, MEUC, and FPUC programs, benefit offsets are
    limited to the three-year period after the date such individuals received the payment. The
    state must collect CARES Act UI program overpayments in accordance with the same
    procedures as apply to the recovery of overpayments of regular UC – except that states do
    not have the authority to conduct benefit offsets after this three-year period expires. This
    same three-year limitation does not apply to overpayments under the PUA program.

•   Strongly Recommended Recovery Activities. The Department strongly encourages states to
    use additional recovery methods, where allowed by state law, both during and after the three-
    year period described above. This includes negotiating repayment plans with individuals,
    accepting repayments through various methods, and other activities such as state income tax
    refund offset, wage garnishment, civil actions, property liens, and collection agency referrals.

Other Considerations Regarding State Reports. Note that there are several reasons why a
state’s recovery percent may not equal 100 percent at any given point in time.

•   The data is a point-in-time reference. Each report represents activity regarding a specific
    overpaid amount that was established during the reporting period. Overpayments often are
    established during one calendar quarter and recovered during a later calendar quarter. As
    such, it is most appropriate to consider the totality of reports for a CARES Act UI program
    rather than any specific reporting period.
3
  Reference the Data Downloads page at https://oui.doleta.gov/unemploy/DataDownloads.asp for all raw figures
reported by the state.

                                                                                               Attachment I


•    Reconciliation efforts are underway. Some states may report more amount recovered than
     established. USDOL is evaluating these figures as part of its ongoing reconciliation efforts.

Referring Cases for Criminal Prosecution and Application of State Finality Laws. Note that
some state finality laws may prevent states from taking retroactive action to establish certain
overpayments. See UIPL No. 05-24 for more information on the application of state finality
laws regarding the CARES Act programs. However, once an overpayment is established, states
have a duty to collect overpayments in accordance with required procedures.

The application of state finality provisions do not prevent states from making referrals to law
enforcement agencies when suspected fraud is identified. Additionally, state finality provisions
do not prevent law enforcement agencies from investigating and prosecuting fraud under CARES
Act programs, or from seeking appropriate sentences, including monetary penalties and
restitution. States should continue efforts to collaborate with law enforcement agencies and refer
potential fraud cases for investigation and prosecution. See UIPL Nos. 05-24, 04-17, Change 1,
and TEN No. 12-23 for more information on state finality laws, referral requirements for states
involving unemployment compensation fraud, and the Federal statute of limitations as it applies
to UI fraud.

                     Federal Pandemic Unemployment Compensation (FPUC)
                    As reported on the state’s submission of ETA 227 FPUC reports

    FPUC   Most        Total                Total              Total           Amount Where       Percent
           Recent      Established          Recovered          Percent         Recovery           Recovered
           Report      (Fraud and Non-      (Fraud and         Recovered       Waived (Non-       Minus
           Filed       Fraud)4              Non-Fraud)5        (Fraud and      Fraud Only)6       Those with
                                                               Non-Fraud)                         Recovery
                                                                                                  Waived
    AK     03/31/26    $53,717,175          $18,815,840        35.0%           $3,341,487         37.4%
    AL     12/31/25    $362,886,650         $25,220,799        7.0%            $612,244           7.0%
    AR     12/31/25    $80,758,211          $14,853,517        18.4%           $4,744,432         19.5%
    AZ     06/30/25    $714,429,694         $18,249,938        2.6%            $422,698,350       6.3%
    CA     12/31/25    $57,432,530          $4,289,498         7.5%            $0                 7.5%
    CO     09/30/25    $2,424,531,147       $145,108,153       6.0%            $254,193,913       6.7%
    CT     12/31/25    $80,154,117          $14,343,903        17.9%           $24,574,758        25.8%
    DC     12/31/25    $70,363,051          $37,656,342        53.5%           $479,535           53.9%
    DE     03/31/26    $16,122,700          $4,562,749         28.3%           $457,386           29.1%
    FL     03/31/26    $2,462,699,776       $20,643,121        0.8%            $548,498,292       1.1%
    GA     03/31/26    $199,879,851         $22,152,840        11.1%           $15,717,369        12.0%
    HI     12/31/25    $14,881,339          $8,490,140         57.1%           $322,388           58.3%
    IA     12/31/25    $97,412,202          $13,765,949        14.1%           $19,196,158        17.6%

  FPUC Total Established is a sum of Fraud (c3, c4, c235, c334, c335, c336, and c337) and Non-fraud (c29, c30,
c251, c350, c351, c352, and c353) amounts.
5
  FPUC Total Recovered is a sum of Fraud (c206, c207, c278, c370, c371, c372, and c373) and Non-fraud (c208,
c209, c279, c374, c375, c376, and c377) amounts.
6
  FPUC Amt Where Recovery Waived is a sum of c49, c50, c296, c378, c379, c380, and c381.

                                                                               Attachment I

FPUC   Most       Total             Total          Total        Amount Where   Percent
       Recent     Established       Recovered      Percent      Recovery       Recovered
       Report     (Fraud and Non-   (Fraud and     Recovered    Waived (Non-   Minus
       Filed      Fraud)4           Non-Fraud)5    (Fraud and   Fraud Only)6   Those with
                                                   Non-Fraud)                  Recovery
                                                                               Waived
ID     03/31/26   $25,904,498       $15,540,708    60.0%        $3,514,348     69.4%
IL     12/31/25   $1,511,762,400    $83,446,046    5.5%         $32,418,740    5.6%
IN     03/31/26   $939,201,029      $147,245,551   15.7%        $122,158,046   18.0%
KS     12/31/24   $57,037,508       $1,860,534     3.3%         $35,718,763    8.7%
KY     12/31/25   $70,761,968       $2,546,343     3.6%         $9,644,588     4.2%
LA     12/31/25   $227,307,531      $17,172,044    7.6%         $25,416,703    8.5%
MA     12/31/25   $1,607,605,144    $83,687,355    5.2%         $589,334,036   8.2%
MD     03/31/26   $1,648,209,097    $576,602,980   35.0%        $18,947,291    35.4%
ME     12/31/25   $51,390,710       $4,092,754     8.0%         $16,651,900    11.8%
MI     12/31/25   $6,163,596,564    $78,107,136    1.3%         $2,866,401,015 2.4%
MN     06/30/22   $19,918,100       $5,885,584     29.5%        $0             29.5%
MO     03/31/26   $421,511,553      $38,441,130    9.1%         $76,726,137    11.1%
MS     12/31/25   $342,994,159      $80,341,211    23.4%        $9,635,895     24.1%
MT     12/31/25   $51,192,546       $12,235,816    23.9%        $10,445,949    30.0%
NC     12/31/25   $665,073,541      $76,744,515    11.5%        $87,576,145    13.3%
ND     03/31/26   $57,437,796       $10,963,079    19.1%        $925,766       19.4%
NE     12/31/25   $42,980,877       $7,208,153     16.8%        $1,039,856     17.2%
NH     12/31/25   $121,624,795      $12,033,487    9.9%         $0             9.9%
NJ     -          $0                $0             -            $0             -
NM     03/31/26   $342,276,025      $94,575,665    27.6%        $69,888,655    34.7%
NV     06/30/25   $1,183,801,759    $59,969,769    5.1%         $11,788,440    5.1%
NY     12/31/25   $586,858,902      $86,555,050    14.7%        $0             14.7%
OH     03/31/26   $3,939,596,930    $117,047,820   3.0%         $150,276,459   3.1%
OK     03/31/26   $38,952,025       $4,680,097     12.0%        $0             12.0%
OR     12/31/25   $117,062,309      $21,595,639    18.4%        $0             18.4%
PA     12/31/25   $2,132,923,417    $308,716,020   14.5%        $27,512,274    14.7%
PR     12/31/25   $67,444,102       $22,584,765    33.5%        $0             33.5%
RI     12/31/25   $33,495,022       $5,379,113     16.1%        $5,367,879     19.1%
SC     03/31/26   $172,501,000      $79,232,561    45.9%        $1,191,688     46.3%
SD     03/31/26   $20,549,204       $8,092,824     39.4%        $2,194,800     44.1%
TN     12/31/23   $134,422,037      $11,506,082    8.6%         $2,181,031     8.7%
TX     12/31/25   $1,772,417,400    $2,274,796     0.1%         $1,492,453,985 0.8%
UT     12/31/25   $55,825,940       $13,425,710    24.0%        $411,414       24.2%
VA     06/30/24   $903,012,019      $9,688,145     1.1%         $255,082,038   1.5%
VI     12/31/25   $958,800          $101,561       10.6%        $0             10.6%
VT     12/31/25   $51,707,347       $5,418,847     10.5%        $163,372       10.5%
WA     12/31/25   $1,264,138,320    $102,223,386   8.1%         $455,239,945   12.6%
WI     03/31/26   $172,710,321      $69,960,857    40.5%        $17,612,458    45.1%
WV     03/31/26   $63,445,509       $16,662,044    26.3%        $0             26.3%
WY     12/31/25   $14,339,742       $4,004,707     27.9%        $1,558,063     31.3%

                                                                                               Attachment I

    FPUC    Most        Total              Total              Total           Amount Where   Percent
            Recent      Established        Recovered          Percent         Recovery       Recovered
            Report      (Fraud and Non-    (Fraud and         Recovered       Waived (Non-   Minus
            Filed       Fraud)4            Non-Fraud)5        (Fraud and      Fraud Only)6   Those with
                                                              Non-Fraud)                     Recovery
                                                                                             Waived
    Total   03/31/26    $33,729,216,389 $2,646,002,673 7.8%                   $7,694,313,991 10.2%

                             Pandemic Unemployment Assistance (PUA)
                       As reported on the state’s submission of ETA 902P reports

    PUA     Most        Total               Total              Total         Amount Where   Percent
            Recent      Established         Recovered          Percent       Recovery       Recovered
            Report      (Fraud and Non-     (Fraud and         Recovered     Waived (Non-   Minus
            Filed       Fraud)7             Non-Fraud)8        (Fraud and    Fraud Only)9   Those with
                                                               Non-Fraud)                   Recovery
                                                                                            Waived
    AK      03/31/26    $26,196,664         $17,486,696        66.8%         $2,955,173     75.2%
    AL      03/31/26    $98,211,139         $8,166,692         8.3%          $93,651        8.3%
    AR      02/28/26    $9,516,884          $1,289,269         13.5%         $2,727,690     19.0%
    AZ      03/31/26    $578,669,169        $11,194,325        1.9%          $463,573,368   9.7%
    CA      02/28/26    $42,813,165         $7,897,738         18.4%         $217,029       18.5%
    CO      02/28/26    $2,355,221,337      $56,476,224        2.4%          $160,200,953   2.6%
    CT      02/28/26    $11,020,195         $969,279           8.8%          $0             8.8%
    DC      03/31/26    $26,759,715         $17,145,379        64.1%         $31,435        64.1%
    DE      02/28/26    $1,095,687          $119,542           10.9%         $0             10.9%
    FL      03/31/26    $1,104,060,245      $53,992,770        4.9%          $76,202,465    5.3%
    GA      03/31/26    $101,771,242        $2,212,502         2.2%          $1,752,047     2.2%
    HI      05/28/25    $45,059,995         $764,945           1.7%          $46,428,777    -55.9%
    IA      03/31/25    $23,665,341         $1,395,454         5.9%          $3,363,683     6.9%
    ID      03/31/26    $19,191,040         $6,924,070         36.1%         $5,735,863     51.5%
    IL      06/30/25    $2,102,576,816      $224,795,393       10.7%         $60,983,637    11.0%
    IN      03/31/26    $380,693,322        $39,645,476        10.4%         $210,086,601   23.2%
    KS      03/31/26    $80,665,845         $1,442,312         1.8%          $43,329,291    3.9%
    KY      02/28/26    $44,889,091         $285,137           0.6%          $24,664,327    1.4%
    LA      03/31/26    $39,972,625         $4,219,947         10.6%         $5,206,226     12.1%
    MA      03/31/26    $1,258,931,691      $87,487,265        6.9%          $593,669,171   13.2%
    MD      03/31/26    $2,313,154,084      $54,759,694        2.4%          $257,091,777   2.7%
    ME      03/31/26    $35,938,437         $1,523,100         4.2%          $11,086,391    6.1%
    MI      02/28/26    $4,626,720,324      $48,436,752        1.0%          $2,307,871,449 2.1%
    MN      03/31/26    $20,838,173         $3,532,887         17.0%         $0             17.0%
    MO      03/31/26    $83,728,225         $9,450,340         11.3%         $8,507,415     12.6%
    MS      03/31/26    $79,929,584         $13,237,201        16.6%         $5,038,768     17.7%

  PUA Total Established is a sum of Fraud (c28 and c38) and Non-fraud (c24 and c34) amounts.
8
  PUA Total Recovered is a sum of Fraud (c31 and c39) and Non-fraud (c30 and c35) amounts.
9
  PUA Amt Where Recovery Waived is the value of c40.

                                                                                  Attachment I

PUA     Most       Total             Total            Total        Amount Where   Percent
        Recent     Established       Recovered        Percent      Recovery       Recovered
        Report     (Fraud and Non-   (Fraud and       Recovered    Waived (Non-   Minus
        Filed      Fraud)7           Non-Fraud)8      (Fraud and   Fraud Only)9   Those with
                                                      Non-Fraud)                  Recovery
                                                                                  Waived
MT      03/31/26   $28,422,570       $4,733,915       16.7%        $248,317       16.8%
NC      03/31/26   $203,237,197      $11,713,921      5.8%         $14,562,083    6.2%
ND      03/31/26   $15,908,782       $2,788,881       17.5%        $67,594        17.6%
NE      03/31/26   $13,899,782       $2,279,236       16.4%        $429,452       16.9%
NH      03/31/26   $43,235,221       $1,147,636       2.7%         $5,875,228     3.1%
NJ      02/28/25   $107,208,063      $2,192,073       2.0%         $0             2.0%
NM      03/31/26   $196,204,040      $26,115,164      13.3%        $99,213,094    26.9%
NV      03/31/26   $546,452,879      $13,811,055      2.5%         $11,306,698    2.6%
NY      02/28/26   $514,139,208      $72,312,151      14.1%        $0             14.1%
OH      02/28/26   $3,623,809,262    $242,030,820     6.7%         $296,421,090   7.3%
OK      03/31/26   $12,236,152       $5,859           0.0%         $0             0.0%
OR      02/28/26   $72,362,280       $2,265,880       3.1%         $8,791,262     3.6%
PA      03/31/26   $1,563,038,849    $104,993,744     6.7%         $14,947,503    6.8%
PR      01/31/26   $120,167,234      $3,711,441       3.1%         $0             3.1%
RI      12/31/25   $12,079,337       $0               0.0%         $2,233,514     0.0%
SC      03/31/26   $39,446,720       $17,379,443      44.1%        $178,706       44.3%
SD      03/31/26   $5,113,107        $1,351,732       26.4%        $1,244,420     34.9%
TN      02/28/26   $24,494,258       $6,113,717       25.0%        $275,457       25.2%
TX      02/28/26   $2,028,099,038    $966,070,511     47.6%        $619,888,799   68.6%
UT      02/28/25   $5,751,945        $2,723,677       47.4%        $1,328,860     61.6%
VA      03/31/26   $62,195,299       $8,871,058       14.3%        $6,672,326     16.0%
VI      03/31/26   $4,720,622        $0               0.0%         $0             0.0%
VT      02/28/26   $202,546          $602,634         297.5%       $0             297.5%
WA      03/31/26   $387,927,863      $50,899,322      13.1%        $0             13.1%
WI      02/28/26   $36,743,324       $12,621,081      34.3%        $1,097,895     35.4%
WV      03/31/26   $74,517,752       $3,987,830       5.4%         $922,236       5.4%
WY      03/31/26   $2,903,633        $762,752         26.3%        $930,306       38.7%
Total   03/31/26   $25,255,806,998   $2,236,335,922   8.9%         $5,377,452,027 11.3%

                                                                                               Attachment I


                  Pandemic Emergency Unemployment Compensation (PEUC)
                  As reported on the state’s submission of ETA 227 PEUC reports

 PEUC     Most            Total              Total              Total          Amount       Percent
          Recent          Established        Recovered          Percent        Where        Recovered
          Report          (Fraud and         (Fraud and         Recovered      Recovery     Minus
          Filed           Non-Fraud)10       Non-Fraud)11       (Fraud and     Waived (Non- Those with
                                                                Non-Fraud)     Fraud Only)12Recovery
                                                                                            Waived
 AK       03/31/26        $3,602,893         $2,356,979         65.4%          $60,564      66.5%
 AL       03/31/26        $67,799,020        $6,114,836         9.0%           $70,366      9.0%
 AR       12/31/25        $8,607,148         $1,742,621         20.2%          $165,507     20.6%
 AZ       12/31/25        $12,767,063        $8,541,465         66.9%          $4,912,440   108.7%
 CA       12/31/25        $30,444,499        $2,431,875         8.0%           $0           8.0%
 CO       09/30/25        $265,386,900       $106,971,314       40.3%          $24,556,676 44.4%
 CT       12/31/25        $20,510,697        $3,329,757         16.2%          $7,300,005   25.2%
 DC       12/31/25        $7,395,399         $4,864,284         65.8%          $41,641      66.1%
 DE       03/31/26        $3,312,735         $936,914           28.3%          $211,541     30.2%
 FL       03/31/26        $364,770,604       $35,372,952        9.7%           $230,747,826 26.4%
 GA       03/31/26        $48,452,808        $5,969,247         12.3%          $4,591,161   13.6%
 HI       12/31/25        $10,292,745        $7,589,573         73.7%          $47,596      74.1%
 IA       12/31/25        $25,405,711        $4,183,573         16.5%          $5,208,315   20.7%
 ID       03/31/26        $4,378,218         $1,542,835         35.2%          $315,533     38.0%
 IL       12/31/25        $277,786,432       $43,760,266        15.8%          $2,240,085   15.9%
 IN       03/31/26        $51,285,886        $12,367,093        24.1%          $8,807,271   29.1%
 KS       03/31/26        $8,612,910         $1,459,113         16.9%          $64,050      17.1%
 KY       12/31/25        $26,140,506        $1,648,434         6.3%           $8,168,455   9.2%
 LA       12/31/25        $22,675,042        $2,574,069         11.4%          $354,741     11.5%
 MA       12/31/25        $262,146,410       $11,435,565        4.4%           $61,166,942 5.7%
 MD       03/31/26        $90,618,953        $3,927,544         4.3%           $304,515     4.3%
 ME       12/31/25        $5,852,855         $1,164,321         19.9%          $165,311     20.5%
 MI       12/31/25        $208,637,999       $7,742,134         3.7%           $11,814,027 3.9%
 MN       12/31/25        $44,710,114        $12,485,648        27.9%          $0           27.9%
 MO       03/31/26        $34,485,689        $7,132,379         20.7%          $6,894,235   25.8%
 MS       12/31/25        $17,085,573        $6,981,932         40.9%          $0           40.9%
 MT       03/31/26        $2,831,134         $791,853           28.0%          $20,207      28.2%
 NC       12/31/25        $95,556,935        $20,856,079        21.8%          $223,333     21.9%
 ND       03/31/26        $11,360,118        $2,031,635         17.9%          $70,454      18.0%
 NE       12/31/25        $1,557,242         $679,408           43.6%          $79,599      46.0%
 NH       12/31/25        $9,345,418         $1,091,473         11.7%          $4,500,537   22.5%
 NJ       -               $0                 $0                 -              $0           -
 NM       03/31/26        $27,027,924        $11,030,245        40.8%          $3,247,158   46.4%

   PEUC Total Established is a sum of Fraud (c3, c4, and c235) and Non-fraud (c29, c30, and c251) amounts.
11
   PEUC Total Recovered is a sum of Fraud (c206, c207, and c278) and Non-fraud (c208, c209, and c279)
amounts.
12
   PEUC Amt Where Recovery Waived is a sum of c49, c50, and c296.

                                                                                Attachment I

PEUC    Most       Total            Total          Total        Amount       Percent
        Recent     Established      Recovered      Percent      Where        Recovered
        Report     (Fraud and       (Fraud and     Recovered    Recovery     Minus
        Filed      Non-Fraud)10     Non-Fraud)11   (Fraud and   Waived (Non- Those with
                                                   Non-Fraud)   Fraud Only)12Recovery
                                                                             Waived
NV      03/31/26   $72,465,624      $8,791,966     12.1%        $511,177     12.2%
NY      12/31/25   $103,905,306     $49,182,114    47.3%        $0           47.3%
OH      03/31/26   $128,251,330     $14,939,668    11.6%        $13,772,802 13.1%
OK      03/31/26   $15,621,625      $2,679,940     17.2%        $0           17.2%
OR      12/31/25   $34,858,324      $15,793,756    45.3%        $0           45.3%
PA      12/31/25   $79,076,096      $8,766,282     11.1%        $379,311     11.1%
PR      12/31/25   $8,158,645       $1,842,156     22.6%        $0           22.6%
RI      12/31/25   $5,389,657       $1,990,539     36.9%        $716,799     42.6%
SC      03/31/26   $34,072,325      $20,138,380    59.1%        $107,306     59.3%
SD      03/31/26   $657,640         $166,974       25.4%        $4,426       25.6%
TN      12/31/23   $12,052,428      $701,157       5.8%         $99,010      5.9%
TX      12/31/25   $684,686,642     $76,721,391    11.2%        $58,714,383 12.3%
UT      12/31/25   $8,214,041       $3,371,364     41.0%        $82,751      41.5%
VA      03/31/26   $44,664,199      $2,344,509     5.2%         $20,274,046 9.6%
VI      12/31/25   $2,979,959       $912,953       30.6%        $3,852       30.7%
VT      12/31/25   $4,510,830       $894,868       19.8%        $1,894,745   34.2%
WA      03/31/26   $219,954,606     $33,349,329    15.2%        $104,669,313 28.9%
WI      12/31/25   $28,613,373      $10,487,904    36.7%        $2,170,912   39.7%
WV      03/31/26   $6,996,321       $864,392       12.4%        $4,498       12.4%
WY      12/31/25   $2,208,304       $764,843       34.6%        $703,701     50.8%
Total   03/31/26   $3,568,180,855   $595,811,901   16.7%        $590,459,123 20.0%

                                                                                  Attachment II


                      Additional Guidance for Completing the SF-424

Application for Federal Assistance (SF-424)

   •   Use the current version of the form for submission. Expired forms will not be accepted.
       SF-424, OMB Control No. 4040-0004 (Grants.gov), Expiration Date 03/31/2029.
       https://www.grants.gov/forms/forms-repository/sf-424-family

   •   Section # 8, APPLICANT INFORMATION:

       o Legal Name: The legal name must match the name submitted with the System for
         Award Management (SAM). Please refer to instructions at https://www.sam.gov
       o Employer/Tax Identification Number (EIN/TIN): Input your correct 9-digit EIN and
         ensure that it is recorded within SAM.
       o Unique Entity Identifier Requirements
       o Effective on April 4, 2022, the DUNS Number was replaced by a new, non-
         proprietary identifier requested in and assigned by SAM.gov. This identifier is called
         the Unique Entity Identifier (UEI), or the Entity ID. To learn more about the UEI,
         please visit the U.S. General Services Administration (GSA), Unique Entity Identifier
         Update webpage.
       o If the grant award or cooperative agreement recipient is authorized to make
         subawards under this award, then the recipient:
       o Must notify potential subrecipients that no entity (see definitions below) may receive
         a subaward from the grant award recipient until the entity has provided its UEI to the
         recipient.
       o May not make a subaward to an entity unless the entity has provided its UEI to the
         grant or cooperative agreement recipient. Subrecipients are not required to obtain an
         active SAM registration but must obtain a UEI.
       o Please ensure that your SWA is registered with the SAM. Instructions for registering
         with SAM can be found at https://www.sam.gov. Additionally, the SWA must
         maintain an active SAM registration with current information at all times during
         which it has an active Federal award or an application under consideration. To remain
         registered in the SAM database after the initial registration, there is a requirement to
         review and update the registration at least every 12 months from the date of initial
         registration or subsequently update the information in the SAM database to ensure it
         is current, accurate, and complete. Failure to register with SAM and maintain an
         active account will result in a rejection of your submission.
       o Address: Input the complete address including Zipcode+4; Example: 20110-831.For
         look-up, use link at https://tools.usps.com/go/ZipLookupAction!input.action.
       o Organizational Unit: Input appropriate Department Name and Division Name, if
         applicable.
       o Name and contact information of person to be contacted on matters involving this
         application. Provide complete and accurate contact information including a telephone
         number and email address for the point of contact.

   •   Section # 9, Type of Applicant 1: Select Applicant Type: Input “State Government”

                                                                                 Attachment II


•   Section # 10, Name of the Federal Agency: Input “Employment and Training
    Administration”

•   Section # 11, Catalog of Federal Domestic Assistance Number: include the accurate
    Catalog of Federal Domestic Assistance Number for the applicable Funding Opportunity;
    Example: 17.225 for Unemployment Insurance

•   Section # 12, Funding Opportunity Number and Title: Input the appropriate funding
    opportunity number and the relevant Title as outlined in Sections 4.a.v., 4.b.v., 4.c.v., and
    4.d.v. of this UIPL.

                                                                                Attachment III


                                UI Grant Application
  Additional Administrative Funding to Support SWA’s Ongoing CARES Act Activities

Instructions: SWAs must submit a separate UI Grant Activity Application document using the
suggested format and instructions below for each program. This application is required for each
program (PUA, PEUC, FPUC and/or MEUC) for which a SWA is requesting funding (refer to
Sections 4.a.v., 4.b.v., 4.c.v., and 4.d.v of this UIPL).

 SWA:
 Grant Project or Fiscal
 Manager:
 Name:
 Title:
 Email Address:
 Program (select only one per      ☐ PUA
 application):
                                   ☐ PEUC

                                   ☐ MEUC
                                   ☐ FPUC
 Total Funding Requested:
 Allowable Use of Funds            Narrative

 ☐ Program Integrity
 Activities and Efforts to
 Combat Fraud


 ☐ Data Integrity, Retention,
 and Reporting Activities

 ☐ Audit-Related and
 Oversight-Related Activities


 ☐ Other Proposed
 Administrative Cost

                                                                                Attachment III


                         UI Grant Activity Application Instructions

SWA Name: Provide the name of the applicant SWA carrying out the grant activity.

Grant Project or Fiscal Manager: Provide name, title and e-mail address of the individual who
can answer any questions relating to the proposal.

Program: Select the applicable program for a given application (PUA / PEUC / MEUC /
FPUC). Note that an application is required for each program for which a SWA is requesting
funding.

Total Funding Requested: Provide the total amount of funds requested for all activities under
this grant opportunity for the period of performance from January 01, 2026, and ends on June 30,
2027.

Narrative Description of Allowable Grant Activities: Provide a brief description of each
activity for which the SWA is seeking funding and explain how it aligns with the ongoing
administration of the identified CARES Act program in the participating SWA and the allowable
uses outlined in this UIPL. Please include expected activity outcomes identifying the expected
outcomes resulting from each proposed grant activity.

                                                                                  Attachment IV


                        ETA 9130 Narrative Reporting Requirements

This Attachment provides additional instructions for SWAs to complete the ETA 9130
Refer to Sections 4.a.vi (PUA), 4.b.vi (PEUC), 4.c.vi (MEUC), 4.d.vif (FPUC) of this UIPL.

Instructions: For each applicable program, in addition to the standard Quarterly Financial
Reporting requirements for the ETA 9130 report, SWAs must submit a narrative update under
Line Item 12. The following outline details the information SWAs should include in this section
of the ETA 9130 report for these grants.

SWAs should keep in mind that the character limit for Line Item 12/Remarks in the ETA 9130
report is 4,000 characters when developing the narrative updates (e.g., for reference, this is
approximately the length of Section 3. of this UIPL).

Remarks - Narrative Reporting Requirements
A. Brief Summary of Funding Usage
   Provide a brief summary of funds usage associated with the underlying grant funds. This
   summary should provide a brief overview of how these funds have, and/or will, be used to
   support the administration of the particular program.

   This summary may change during the life of the grant if the SWA determines the funds will
   be used for additional activities after the first ETA-9130 report submitted, however any
   changes that fall outside the scope of work in the initial grant application submitted by the
   SWA would require a grant modification.

B. Timeline for Grant Activities, Milestones, and Deliverables
   Provide a high-level timeline for the use of the grant funds and any progress made
   completing any specific grant activities outlined in the SWA’s grant application for this
   quarter.

C. Project Challenges, Risk Mitigation Efforts/Modification Requests, and Technical
   Assistance Needs

   Provide a brief summary to include:

   •   Challenges:
       Briefly describe any major issues encountered in using grant funds for administrative
       activities during the quarter.

   •   Risk Mitigation:
       Summarize actions taken to address or reduce the impact of identified challenges.

   •   Ongoing Issues:
       Provide updates on previously reported challenges and their current resolution status.

                                                                               Attachment IV


   •   Technical Assistance Needs:
       List any questions for DOL or requests for technical assistance from DOL or other
       sources.

   •   Modification Requests:
         o Indicate if a request to modify funding usage (from the original application) has
             been submitted.

           o   Include the current status of the request.

   •   No Updates:
       If there is nothing to report for the quarter, clearly state that.

D. Additional Information
   SWAs should report, as appropriate, any other grant-specific information not captured above
   that they feel is relevant to the use or availability of the grant funding.

                                                                                      Attachment V

                      Additional Guidance for Completing the Budget Narrative

   •   Instructions: SWAs must submit a separate Budget Information Narrative for each
       program. This narrative is required for each program (PUA, PEUC, FPUC, and/or
       MEUC) for which a SWA is requesting funding (refer to Sections 4.a.v., 4.b.v., 4.c.v.,
       and 4.d.v of this UIPL).

   The Budget Information Narrative must include the following information:

   •   Each line item on the SF‐424A must list a cost and be explained. Each line item on the
       SF‐424A pertains to projected costs at the recipient level, except for the Contractual line
       item. Contractual should include costs at the project operator level.
   •   The total for each line item on the Budget Information Narrative must match the total for
       each line item on the SF‐424A.
   •   If a grant modification requests realignments within the budget, the narrative must
       address the reason for the change in each affected line item.

1. Personnel – List all staff positions by title. State the annual salary of each person, the
   percentage of each person’s time devoted to the project, the amount of each person’s salary
   funded by the grant, and the total personnel cost for the period of performance.

2. Fringe Benefits – Provide the overall fringe benefit percentage, which reflects the recipient’s
   organizational fringe, and list the components included, such as health insurance, FICA,
   retirement, etc. Provide the fringe benefit calculation for each staff position listed under the
   Personnel line item.

3. Travel – Specify the type and purpose of the travel, the number of travelers, approximate
   mileage, per diem rates, estimated number of trips, and other associated travel costs.

4. Equipment – Identify each item of equipment to be purchased. Equipment has an estimated
   acquisition cost per unit of $10,000 or more, and a useful life of one year or more. List the
   quantity and unit cost per item. Items with a unit cost of less than $10,000 are classified as
   supplies.

5. Supplies – Supplies include all tangible personal property other than “equipment.” Identify
   supply categories (e.g., office supplies, cell phones, personal tools for disaster clean‐up, etc.).
   List the cost associated with each category.

6. Contractual –
   • Identify each project operator and the funding allocation made to the organization.
   • Provide total projected costs (NOT for each project operator but as a lump sum) for each
     of the following categories: Administrative Costs, Career Services, Supportive Services,
     Training (itemize work-based training and classroom training), and Other Costs
     (itemized).

                                                                                     Attachment V

7. Construction – Construction costs are not allowable costs, so this line must be left as zero.
   Minor alterations to adjust existing space for grant activities (such as classroom alteration),
   which the Department does not consider construction may be allowable; such minor
   alteration costs must be shown on other appropriate lines such as Contractual.

8. Other – List each item in sufficient detail for the Department to determine whether the costs
   are reasonable or allowable. Costs included under Other should not fit into any other line-
   item category.

9. Indirect Charges – If charging indirect costs to the grant, this line item must be populated.
   Include the current approved Negotiated Indirect Cost Rate Agreement (NICRA), signed by
   the Federal cognizant agency, as an attachment. Include either the approved indirect cost rate
   with a copy of the NICRA, a description of the base used to calculate indirect costs along
   with the amount of the base, and the total indirect costs requested; OR For those applicant
   SWAs that meet the requirements to use the 15 percent de minimis rate as described in 2
   CFR 200.414(f), a description of the modified total direct cost base (see 2 CFR 200.1 for
   definition) used in the calculation along with the amount of the base, and the total indirect
   costs requested based on the 15 percent de minimis rate.

                                                                                 Attachment VI

             Instructions for Completing the Quarterly Narrative
                      Progress Report (ETA 9178)
         Employment and Training Supplemental Budget Request Activities

General Information
State Name:
Grant Number:
Report Quarter Ending:
Date of Submission:
Project Name: This is the name of the funded project identified in the grant statement of
work. States shall complete one full report (Parts A-I) per funded project.
UIPL/Solicitation Number: This is the number of the UI Program Letter from which the
supplemental funding was obligated.

Project Contact Information
Contact Information:
This section is to provide the contact information (i.e., Name, Title, Address, etc.) for the
state official who is the project lead responsible for the day-to-day operation and
implementation of the project. This may be a different person than the project certifying
official.

Project Report
A. Summary of Project
   This section is an executive summary of the project. Each funded project will have its
   own separate quarterly progress report (ETA 9178) through the quarter in which the
   project ends. Use this section to provide a short summary of the purpose of the project.
   This summary should only change during the life of the grant if the state has received an
   approved modification to the grant Statement of Work.

B. Timeline for Grant Activities, Milestones, and Deliverables
   Use this section to provide the timelines for and the progress in completing grant
   activities, key milestones, and deliverables for the applicable quarter. Use the timeline in
   the grant’s statement of work to identify all major program activities for the entire life of
   the grant. The timeline will paint a picture of project flow that includes start and end
   dates, schedule of activities, and projected outcomes. In order to reap the most benefit
   from the timeline, it is important that it be updated each quarter noting the actual date of
   completion as each activity is accomplished. Items to incorporate in the timeline include:
   project goals, milestones, special events, important deadlines and deliverables.

C. Project Implementation and Funding Status
   Use this section to provide a description of the implementation of key activities in line
   with the grant’s Statement of Work for the current quarter. Place an ‘X’ in one of the
   four check-boxes provided in the report to provide an assessment of implementation
   progress. The assessment should be supported by the status narrative and note if the
   project is on schedule, behind schedule, ahead of schedule, or complete this quarter. In
   addition, please provide the funding status for this project for the end of the quarter,

                                                                               Attachment VI

   including the total funding, total obligated, funding balance, and time remaining to
   expend funds. The funding totals should match the quarterly totals reported in the ETA
   9130 form.

D. Project Challenges, Risk Mitigation Efforts/Modification Requests, and Technical
   Assistance Needs
   Use this section to summarize any significant challenges to project implementation
   encountered during the quarter and describe any risk mitigation efforts or actions taken to
   address the identified challenges. In addition, a status update must be provided on the
   resolution of challenges identified in previous quarters. This section should also include
   any questions you have for DOL and note any identified needs for technical assistance
   from DOL or others. The narrative should also indicate whether the grantee is requesting
   a modification to any project strategies and how the modification request will change the
   original project proposal. If a modification has been requested, the narrative should also
   indicate the status of the modification request. If states have nothing to report, that
   should be specified.

E. Best Practices, Promising New Strategies and Success Stories
   Use this section to describe promising approaches, innovative processes, or grant success
   stories. States may also describe any lessons learned and how those lessons learned will
   be implemented. Throughout the implementation of the project, states may discover new
   strategies that emerge as a result of data-driven continuous improvement. As progress is
   made with a new and promising strategy, or as data is gathered to support it, states should
   document the progress and data each quarter. If states have nothing to report, that should
   be specified.

F. Additional Outcome Information
   This section allows states to report any grant-specific outcomes not captured in other
   sections of the quarterly narrative progress report, including, but not limited to, any
   specific outcomes included in the statement of work.

Certification
G. Name of Grantee Certifying Official
   Use this section to provide the name of the state official who is certifying submission of
   the report to the Department.

H. Telephone Number
   Provide the area code (###) and telephone number ((###) ###-####) of the authorized
   state official.

I. Email Address
   Provide the email address of the authorized state official.

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